... paper Note FIA FFA and ACCA Paper F3 are examined under the same syllabus and study guide FOR EXAMS FROM FEBRUARY 2013 TO JANUARY 2014 I N T E R A C T I V E T E X T FFA /F3 FINANCIAL ACCOUNTING ... FFA PAPER F3 FINANCIAL ACCOUNTING BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for FIA and ACCA qualifications In this, the only FFA /F3 study text to ... progress through the ACCA qualification, the skills you learn at F3 will be built upon in papers F7 and P2 vii FFA /F3 FINANCIAL ACCOUNTING Approach to examining the syllabus Paper FFA /F3 is a two-hour...
... Note FIA FFA and ACCA Paper F3 are examined under the same syllabus and study guide FOR EXAMS FROM FEBRUARY 2013 TO JANUARY 2014 P R A C T I C E & R E V I S I O N K I T FFA /F3 FINANCIAL ACCOUNTING ... progress through the ACCA qualification, the skills you learn at FFA /F3 will be built upon in papers F7 and P2 To access FIA and ACCA syllabuses, visit the ACCA website http://www.accaglobal.com/ ... option from a number of drop down menus The January 2012 issue of ACCA Student Accountant magazine contains an article on CBEs Ensure that you are familiar with this article http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2012s/sa_jan12_cbe.pdf...
... marginal costing is not so useful when sales fluctuate from month to month because of seasonal variations in sales demand, but production per month is held constant in order to arrange for an even ... pair Total fixed production cost per month: $240,000 (10,000 pairs are planned to be produced per month) Total fixed non-production costs: $300,000 per month In Month 1, when the opening inventory ... costs Fixed production Fixed non-production Absorption costing Month Month $’000 $’000 $’000 $’000 800 900 Marginal costing Month Month $’000 $’000 $’000 $’000 800 900 40 120 1,000 @ $16 16 48...
... Learn Online free at www.bpp.com /acca/ learnonline for exam tips, FAQs and syllabus health check ACCA Forum We have thriving ACCA bulletin boards at www.bpp.com/accaforum Register and discuss your ... head of centre If this is not possible, please email ACCAcoursesfeedback@bpp.com (v) INTRODUCTION Key to Icons Exam alert This is an area that commonly gets examined so you should make sure you are ... Expenditure variance – Actual overhead expenditure differed from budgeted overhead expenditure Volume variance – Actual production activity differed from expected (normal) activity level Lecture example...
... return the following Monday with the money On Monday morning Ali received both of the letters from Ben and Chet before Di could arrive to pay and collect the vase Required From the point of view ... Practice and Revision Kit provides excellent, ACCA- approved support for your revision Tackling revision and the exam Using feedback obtained fromACCA examiners as part of their review: We look ... to the 2012 BPP Study Text (for exams up to June 2014) for detailed coverage of the topics covered in questions x Our Top tips included for certain questions provide essential advice on tackling...
... article http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2012s/sa_jan12_cbe.pdf For more information on computer-based exams, visit the ACCA website http://www.accaglobal.com/en/student/Exams/Computer-based-exams.html ... uncertainty Simple (few environmental influences to worry about) and stable: low uncertainty Complex and stable: low to moderate uncertainty Simple and unstable: moderate to high uncertainty ... (e) Define the term money laundering k (f) Give examples of recognised offences under typical money laundering regulation k (g) Identify methods for detecting and preventing money laundering k...
... option from a number of drop down menus The January 2012 issue of ACCA Student Accountant magazine contains an article on CBEs Ensure that you are familiar with this article http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2012s/sa_jan12_cbe.pdf ... Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources All our rights reserved No part of this publication may be reproduced, ... did PASSING THE FMA/F2 EXAM Passing the FMA/F2 exam To access FIA and ACCA syllabuses, visit the ACCA website http://www.accaglobal.com The exam You can take this exam as a paper-based exam or...
... article http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2012s/sa_jan12_cbe.pdf For more information on computer-based exams, visit the ACCA website http://www.accaglobal.com/en/student/Exams/Computer-based-exams.html ... Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources All rights reserved No part of this publication may be reproduced, ... (not papers FAU, FTX or FFM) and ACCA papers F1, F2, and F3, in addition to the conventional paper based examination Computer based examinations must be taken at an ACCA CBE Licensed Centre How does...
... Learn Online free at www.bpp.com /acca/ learnonline for exam tips, FAQs and syllabus health check ACCA Forum We have thriving ACCA bulletin boards at www.bpp.com/accaforum Register and discuss your ... relevant head of centre If this is not possible, please email ACCAcoursesfeedback@bpp.com (vi) INTRODUCTION Key to icons Question practice from the Study Text This is a question we recommend you attempt ... equipment in respect of which costs may be ascertained and related to cost units for control purposes Each cost centre acts as a 'collecting place' for certain costs before they are analysed further...
... Practice and Revision Kit provides excellent, ACCA- approved support for your revision Tackling revision and the exam Using feedback obtained fromACCA examiners as part of their review: We look ... relevance to your studies for Performance Management www.accaglobal.com ACCA' s website The students’ section of the website is invaluable for detailed information about the qualification, past issues ... store’s performance in the last three months from an activity-based costing (ABC) perspective Required (a) Produce a profit statement using activity based costing from the information provided (b)...
... Learn Online free at www.bpp.com /acca/ learnonline for exam tips, FAQs and syllabus health check ACCA Forum We have thriving ACCA bulletin boards at www.bpp.com/accaforum Register and discuss your ... relevant head of centre If this is not possible, please email ACCAcoursesfeedback@bpp.com (vi) INTRODUCTION Key to icons Question practice from the Study Text This is a question we recommend you attempt ... fundamental bases of accounting are examined in Paper F3 Financial Accounting These and the other aspects of the conceptual framework are explored in more detail this Paper Business Context The conceptual...
... Learn Online free at www.bpp.com /acca/ learnonline for exam tips, FAQs and syllabus health check ACCA Forum We have thriving ACCA bulletin boards at www.bpp.com/accaforum Register and discuss your ... ETHICS AND ACCA' s CODE OF ETHICS AND CONDUCT Overview Professional ethics and ACCA' s Code of Ethics and Conduct Fundamental principles of professional ethics Enforcement of the ACCA Code Obtaining ... and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement An audit involves performing procedures to obtain audit evidence about...
... Learn Online free at www.bpp.com /acca/ learnonline for exam tips, FAQs and syllabus health check ACCA Forum We have thriving ACCA bulletin boards at www.bpp.com/accaforum Register and discuss your ... it has the choice of obtaining finance directly from investors through the financial markets or indirectly through financial institutions that they have deposited their money with; these financial ... decision it has the choice of borrowing directly from investors through the financial markets (capital markets or money markets) or borrowing from them indirectly through financial institutions...
... Practice and Revision Kit provides excellent, ACCA- approved support for your revision Tackling revision and the exam Using feedback obtained fromACCA examiners as part of their review: We look ... June 2014 examination sessions [For sittings beyond June 2014, the exam year will run from September to the following 31 August The cut off relating to examinable documents will be set 12 months ... that will use this new cycle is the 12 months that commences September 2014, in other words the December 2014 exams onwards.] The study guide offers more detailed guidance on the depth and level...
... Learn Online free at www.bpp.com /acca/ learnonline for exam tips, FAQs and syllabus health check ACCA Forum We have thriving ACCA bulletin boards at www.bpp.com/accaforum Register and discuss your ... pizza restaurant in Warsaw (c) A monorail that takes fee paying visitors to a theme park from its car park (d) A monorail that transports fee paying visitors from a suburban part of town to the ... published revised Sustainability Reporting Guidelines ('G3') in 2006 The Guidelines set out the framework of a sustainability report It consists of five sections: GRI Report content Detail of GRI requirements...
... Shareholder value arises from the current value of the shares which in turn is derived from the cash flows from investment decisions taken by the company’s management • Retained earnings are a significant source of finance for companies ... Firms face many ‘makeorbuy’ decisions: whether it is better to provide a product or service from within the organisation, with hierarchical co ordination, or from outside the organisation, with market coordination Transaction costs are the expenses incurred by allowing some activity to be ... Expandable text Performance monitoring and evaluation systems Managers are more likely to act in accordance with shareholders’ wishes when their performance is regularly monitored and appraised against ...